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Managerial Accounting
Managerial Accounting
Managerial Accounting
Research Background
Among the powerful aspect of managerial accounting is its potential and aptness
to render the outcome of organizational occurrence, transactions, or actions that is
either visible or invisible within both the organizations and wider societies (Ansari &
Euske, 1987; Hopwood, 1987; Hines, 1988). The invisible sections in managerial
accounting are often viewed as unimportant, and the visible is often focused on the
decision-making. The visible sections in the management accounting can just be
understood through examining the precise and accurate organizational processes,
context, and culture that are often used to interpret and make sense of it. Furthermore,
it is found impossible to assess that if the visibilities has been created in the
organization’s management structure is appropriate without reference to the specific
context, or contexts, in which a structure have emerged and operated (Ansari & Euske,
1987). That being said, the role and function of management accounting can be for
organization specific, in which identical structures of management accounting operates
in different firms.
In that manner, this research includes the investigation of the significant role that
managerial accounting and accounting take part in the growth of environmental
management. This section serves the outline in the main elements of the thesis, and
emphasizes the disapproving issues in the work. It will introduce the background of the
research and the significance of managerial accounting and the environment in a fertile
and interesting area for Master’s degree.
METHODOLOGY
Methodological Procedure
The related literature and studies are obtained by searching the keywords:
“managerial accounting”, “accounting”, “research”, “managerial accounting topics”, and
“management accounting research”. In order to validate the obtained data, a reference
guideline was used. References that are not relevant to the research has been filtered
out and removed from the research. Meanwhile, relevant references are compiled and
arranged for the purpose of this research. The literatures are obtained from the reliable
sources in the internet, including Google Scholar, Scopus, and Academia. The
proponent of the obtained literatures and studies are cited, bought in the references and
through in-text citations.
This research used a middle-range thinking research paradigm and critical views
from the diverse range of theoretical and empirical literature in order to construct a
number of theoretical models that could describe how organizational change can arise
from specific interactions within social and organizational contexts. Management
accounting structures that are specific for this research are provided in describing the
use of environmental information within organizational firms.
RESULTS AND DISCUSSION
Results
The empirical findings of Dent (1991) suggest that the process of managerial
accounting in an organization can influence the greening of present corporate
interpretative schemes. Organizations are now under pressure from different social
actors in other to manage the environmental impact of accounting. That being said, the
result of the pressure among the top organizations in different countries has authorized
the development of EMS and the formation of the environmental functions. This
environmental function requires the expertise of outside consultants, otherwise the
environmental experts, and people who serves to introduce new views and visibilities
within the organization.
The development of EMS evolves overtime and it became more than just a
coupled structure for demonstrating organizational commitment to environmental
issues. The implementation of EMS redefines the relationship between functional units,
and it introduces new rules in governing the work environment. The nature of the
working structure along with its vast potential implications in altering the existing modes
of behavior with its level of specification is known to be limited. In intercepting with the
firm, it is often seen impossible for EMS to prescribe specific appropriate behavior.
The lack of experience in managing the environmental issues, and the need and
urge to balance environmental dimension with established production dimensions, EMS
is required to have considerable amounts of exploration behavior. Interactions overtime
can shape the nature and the extent of prescribed frameworks and behaviors in dealing
with organizational and environmental accounting issues.
Accounting structure reflects the values and beliefs of the dominant interpretative
schemes of the organization, accounting can sometimes and often change to be a
substance for subsequent questioning and shift within the established interpretative
schemes within the organization (Dent, 1986).
Discussion
With the number of general literatures and reviews that are used in this research,
the empirical data that are obtained have been given with meaning. The case studies of
manufacturing operations showed that management accountants and accounting are
not involved in the generation of environmental information, envisage no compelling
need to use environment-related accounting, and are glad to allow environmental
managers to control the EMS. Meanwhile, managements accountant seem to appear to
be knowledgeable about the environmental impacts of the organization, including
having awareness on how environmental costs and impacts can affect efficient business
operations.
REFERENCES
Ansari, S. & Euske, K. (1987) ‘Rational, Rationalizing and Reifying uses of Accounting
Data in Organizations, Accounting, Organizations and Society, Vol. 12, No. 6, pp. 549-
570.
Bartunek, J. (1984) ‘Changing interpretative schemes and organizational restructuring:
the example of a religious order’, Administrative Science Quarterly, Vol. 29, pp. 355-
372.
Dent, J. (1986) ‘Organizational Research in Accounting: perspectives, issues and a
commentary’, in Hopwood, A. & Bromwich, M. (Eds), Research and Current Issues in
Accounting, London, Pitman, pp. 86-120.
Dent, J. (1990) ‘Strategy, organization and control: some possibilities for accounting
research’, Accounting, Organizations and Society, Vol. 15, No. ½, pp. 2-26
Dent, J. (1991) ‘Accounting and organizational Cultures: A Field Study of the
emergence of a new organizational reality’, Accounting, Organizations and Society, Vol.
16, No. 8, pp. 705-732.
Goold, M. and Campbell, A. (1987a), Strategies and Styles, London, Blackwell.
Hines, R. (1988) ‘Financial Accounting in communicating reality, we construct reality’,
Accounting, Organizations and Society, Vol. 13, No. 3, pp. 251-261.
Hopwood, A. (1987) ‘The Archaeology of Accounting Systems’, Accounting,
Organizations and Society, Vol., No., pp. 207-234
Hopwood, A. (1990) ‘Accounting and Organisation Change’, Accounting, Auditing and
Accountability Journal, Vol. 3, No 1, pp. 7-17.